Zasadnyi, B., Mykhalska, O. and Feshchenko, Y. 2022. The influence of professional judgment on the use of elements of the accounting method under the application of IFRS. Technology audit and production reserves. 5, 4(67) (Oct. 2022), 16–21. DOI:https://doi.org/10.15587/2706-5448.2022.267325.